지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
이용수
초록· 키워드
오류제보하기
In order to let municipal government expand finances and acquire financial autonomy, several initiatives or plans to improve it are presently under discussion, such as changeover of national tax to local tax, exchange between national and local tax, institution of local consumption tax and tax sharing, etc. However, for improving the state of municipal government finance that shows institutional inadequacies, it is of importance to guarantee municipal government that it can be entitled to institute, impose and collect local tax independently according to the ordinances established by municipal government.
It is the Taxes Non-Prescribed in Law that enable municipal government to institute tax independently.
The scheme to enable municipal government to institute tax independently is that it is entitled to establish items and rate of local tax according to ordinances. What we can consider as an effective scheme is the institution of Local Environmental Taxes items according to local tax ordinances which is in force in Japan.
In order to accomplish the purpose of this study takes a comparative method and considers legislative examples of Taxes Non-Prescribed in Law and Local Environmental Taxes, Carbon Taxes from Japan.
Especially with respect to preserve the environment by imposing Local Environmental Taxes, this study gives a particular consideration to the institution system of Local Environmental Taxes based on local tax ordinance in Japan, and to how to introduce it to Korea.
It is the Taxes Non-Prescribed in Law that enable municipal government to institute tax independently.
The scheme to enable municipal government to institute tax independently is that it is entitled to establish items and rate of local tax according to ordinances. What we can consider as an effective scheme is the institution of Local Environmental Taxes items according to local tax ordinances which is in force in Japan.
In order to accomplish the purpose of this study takes a comparative method and considers legislative examples of Taxes Non-Prescribed in Law and Local Environmental Taxes, Carbon Taxes from Japan.
Especially with respect to preserve the environment by imposing Local Environmental Taxes, this study gives a particular consideration to the institution system of Local Environmental Taxes based on local tax ordinance in Japan, and to how to introduce it to Korea.
목차
I. 서론
II. 법정외세
III. 지방자치단체의 환경정책과 지방환경세
IV. 법정외세로서의 지방환경세의 현황
V. 지방환경세로서의 탄소세
VI. 결론-우리나라에의 시사점을 포함하여
참고문헌
Abstract
참고문헌 (31)
참고문헌 신청
1. [보고서] - 김완석 / 2005 / 지방자치단체의 지방세 세목결정권, 지방자치단체의 과세자주권에 관한 연구
2. [학술지(정기간행물)] - 손희준 / 88 / 법정외세 도입방안 / 지방세
3. [학술지(정기간행물)] - 이전오 / 2007 / 과세자주권의 확대방안에 관한 연구 / 토지공법연구 37 (1) : 349 ~ 372
4. [학술지(정기간행물)] - 최우용 / 2008 / 지방자치단체의 과세자주권과 법정외세(法定外稅) - 일본의 예를 중심으로 / 지방자치법연구 8 (2) : 237 ~ 259
5. [보고서] - 최철호 / 2007 / 재정분권화를 위한 지방세법률주의의 개선방안 연구-법정외세의 도입방안을 중심으로
2. [학술지(정기간행물)] - 손희준 / 88 / 법정외세 도입방안 / 지방세
3. [학술지(정기간행물)] - 이전오 / 2007 / 과세자주권의 확대방안에 관한 연구 / 토지공법연구 37 (1) : 349 ~ 372
4. [학술지(정기간행물)] - 최우용 / 2008 / 지방자치단체의 과세자주권과 법정외세(法定外稅) - 일본의 예를 중심으로 / 지방자치법연구 8 (2) : 237 ~ 259
5. [보고서] - 최철호 / 2007 / 재정분권화를 위한 지방세법률주의의 개선방안 연구-법정외세의 도입방안을 중심으로
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UCI(KEPA) : I410-ECN-0101-2013-360-001113815